TEMPLARS Contributes Nigeria Chapter on Tax Disputes to Legal 500 Country Comparative Guides 2026

The chapter examines how tax disputes arise and are resolved under Nigeria’s new tax regime, from self-assessment and the audit, information-gathering and anti-avoidance powers of the Nigeria Revenue Service, to settlement, the Office of the Tax Ombud, and appeals before the Tax Appeal Tribunal and the courts.

It also identifies the issues likely to be contested over the next 12 months: the filing of FY2025 returns under the Nigeria Tax Act, whether double taxation treaties shield Significant Economic Presence income, stamp duty on share purchase agreements, and the new NRS guidelines on the taxation of virtual assets.